• Journal of Digital Convergence
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• v.16 no.11
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• pp.267-274
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• 2018

This study examines the effect of managerial ability on managers' opportunistic reporting discretion in recognizing the goodwill impairment losses after the adoption of K-IFRS. Cross-sectional regression results show that goodwill impairment losses are not recognized timely at the time of the goodwill impairment symptom, but rather managers make bad use of goodwill impairment losses as tools of income smoothing and big-bath. Managerial ability is not directly related to the recognition of goodwill impairment losses, but firms with more able managers recognize timely goodwill impairment losses when the symptom of goodwill impairment exists, and they use less income smoothing when the firms' expected pre-impairment earnings are abnormally high. This study is the first research to consider the relationship between managerial ability and manager' earnings management in goodwill impairment accounting.

• Communications of Mathematical Education
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• v.18 no.2 s.19
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• pp.109-124
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• 2004

대학수학에서 수학적귀납법의 원리를 소개하고 풍부한 예를 통해 이해를 돕는다. 특별히 교양수학을 수강하는 1학년 학생 수준에 맞게 매스매티카 프로그램을 이용하여 구체적인 예를 갖고 한단계 한단계 접근하여 수학적귀납법의 증명을 연습할 기회를 준다. 증명을 단계적으로 하는 것을 연습하여 학생들은 논리적인 사고능력을 개발하고 새로운 명제를 발견할 수 있는 기회를 맞보게 한다. 물론, 증명 연습은 1학년 신입생에게는 쉽지 않으나 여러 명제에 대해 연습을 하는 것은 수학적, 논리적 사고 능력을 개발하고 증명문제에 대한 인식을 바꾸는데 매우 중요한 역할을 할 것이다.

• Management & Information Systems Review
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• v.35 no.1
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• pp.23-50
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• 2016

The purpose of this study is to investigate the determinants of employees' knowledge contribution to 'Easysam', the Defense Knowledge Sharing System(DKSS), and provide managers and system designers with implications for enhancing the usage of the DKSS. Although the system seems to be helpful for employees to conduct their tasks by sharing and applying knowledge from the system, use of the system is confined to restricted employees and little empirical, systematic research has been done for this area. Therefore, using the motivation opportunity ability theory of behavior, this study hypothesizes that motivation factors(enjoy helping, reward confirmation), opportunity factor(system accessibility), and ability factor(self-rated expertise, tenure in the field) increase the level of employees' knowledge contribution to the DKSS. This research also includes hypotheses which address the effect of system use voluntariness, a moderator, on the relationship between predictors described above and knowledge provision. Survey results show that the effect of enjoy helping, reward confirmation, self-rated expertise and system accessibility is significant on employees knowledge provision. However, tenure in the field has no influence on its contribution of knowledge to the system. Theoretical and practical implications are provided.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.1
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• pp.19-28
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• 2013

This study emphasize the importance of founder having knowledge on detecting entrepreneurship opportunities and analyzed how the founder detects such opportunity using what process. I used people who have found and established a company on own as a survey sample. The result is like the following. First, it's found that most founders had business motivation before the establishment and used skills and knowhow from related area of business for their business establishment that led to the comparably safe business. Second, founders were highly motivated in advance of business establishment and it is found that their chance of establishment was not from the coincidence. Third, it is also found that people had pre-education on business establishment was very on purpose and those who had not had any education had a high chance of coincidence in the establishment. Fourth, it is found that higher the desire for the business achievement, more likely that the founder's business establishment was a plan. Fifth, it is found that higher the awareness of business opportunity and vision, more likely that the founder's business establishment was on plan.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2013.06a
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• pp.242-244
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• 2013

한국에서 해운산업으로 배출되는 여성 인력은 년 간 800여명에 이른다. 그 중 과반수의 이하의 여성인력만이 매 년 해운선사에 취업하여 종사하고 있으나, 여러 가지 현안 사항들로 채용의 기회는 남성에 비해 현재까지는 적은 편이다. 여성 해기사의 고용기피 이유들 중 하나는 여성해기사가 실제 취업활동시 '남성에 비해 우월하지 않을 것이다' 라는 사회적 인식의 차이도 영향을 미친다는 가정하에 실제 여성 해기사와 승선 경험이 있는 선원과 그렇지 않은 선원을 대상으로 여성 해기사의 업무 성취도, 팀협력, 의사소통 능력, 직업 만족도 및 직업에 관한 책임감의 범위로 인식의 차이를 설문조사하였다.

• Journal of the Korean Chemical Society
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• v.56 no.5
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• pp.638-647
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• 2012

The college of education should support pre-service teachers to learn knowledge of their major and develop the ability of presenting or teaching the knowledge. The pre-service teachers may have many opportunities of presentations to develop the ability of teaching. Some college of education provide such opportunities in the 'seminar' course. In this study we investigated the pre-service teachers' perceptions on the seminar where they present contents of their major, developed the framework to analyze and evaluated the seminar presentation ability, and explored the change of presentation ability through a case study. Pre-service teachers perceived that from the seminar they could develop the presentation skill and understand the scientific contents more deeply. However they pointed out the difficulty of understanding others' presentations, discussing on the contents and interpreting the English paper. We developed the presentation analysis framework including the evaluation elements, the evaluation items, and the evaluation methods according to the progress of a seminar presentation. Using this framework we evaluated and compared the development of seminar presentation ability of a per-service teacher both quantitatively and qualitatively. We discussed the educational implication of this study such as the suggestion for the effective management of a seminar and the usage of the presentation analysis framework.

• The Journal of the Korea Contents Association
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• v.12 no.2
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• pp.173-181
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• 2012

The education method using visual materials such as video contents is getting more attentions in the education field. This study researched how undergraduate students perceive the objective of education method utilizing video contents, what types of education using video contents they put a great importance on, and what kinds of correlations exist between the video contents method and the ability of discussing about a topic in essay-type examinations. With in-depth interviews with undergraduate students, the results showed that video contents was perceived as one of the attractive teaching methods increasing students' comprehension of lectures. Also, students evaluated that the video contents method could provide an opportunity to be exposed to the vivid scene of the journalistic environment and make them learn practical cases at second hand. Moreover, they perceived the video contents method as a very effective learning method improving their ability to discuss about a topic in essay-type exams.

• Journal of Engineering Education Research
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• v.13 no.1
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• pp.70-77
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• 2010

The purpose of this study was to verify the educational value of student portfolio and to give the direction of making student portfolio. Qualitative research method was used to accomplish objectives of the study. 9 students who were winner in competition of student portfolio in I University at Incheon Province were interviewed. Data were recorded, transcribed and analyzed. Most students started to make student portfolio by compulsory, but they realized that it was necessary to start student portfolio from the lower grades. They had difficulties in not having materials of activities and hesitated at the beginning of making student portfolio even though they got standard form from the university. Students recognized that making student portfolio was effective tool because it could enhance self-reflection, awareness of importance of record, preparation of future, obtaining of motivation for anonther activities, getting self-confidence, and improvement of writing skill.

• Journal of The Korean Association For Science Education
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• v.24 no.6
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• pp.1131-1142
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• 2004

This study investigated the factors affecting the procedures of becoming a scientist. Interview was used as a research method for deep understanding of individual career choice procedures. Interviews for individual scientists were conducted for about 60 minutes in their offices and all the interviews were tape-recorded. A total of 34 scientists who received some representative science awards in Korea during 1990 - 2001 were sampled. They were all men. But the interview was conducted with 30 scientists. The investigation was based on the framework that was composed of the following four categories: personal ability, home environment, school environment, and sociocultural environment. And each category had several factors as follows: personal ability consisted of the meta-ability to figure out the aptitude and the self-ability and the achievement; home environment consisted of parents, brothers and sisters, relatives, and hobby; school environment consisted of teachers, friends, club activity; sociocultural environment consisted of event, mass media, social recognition and social prospect. From the analysis of the career choice procedure of the scientists it was appeared that the meta-ability for personal ability, the parental influence particularly by father for home environment, science teacher and professor for school environment, and social prospect for sociocultural environment were important. In conclusion, most of the scientists made an important decision for their future career when they were the 12th grade and 1st year in university, and they considered intrinsic factor such as self-interest and aptitude and extrinsic factor such as social prospect. However intrinsic factor related to science teacher and professor and extrinsic factor related to fathers' advice.

• Journal of Korea Entertainment Industry Association
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• v.14 no.8
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• pp.501-511
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• 2020

This study investigated and analyzed the contents of writing learning, self-evaluation of writing ability, recognition of writing ability, and recognition of writing education direction to J university students in order to analyze the perception of writing of university students and find ways to improve writing education. Through this, the improvement plan of writing education was discussed. As a result of researching and analyzing the perceptions of university students, college students perceived writing ability as important, and they wanted practical writing classes that received feedback and wrote actual writing rather than theoretical classes. In addition, it was found that they wanted to develop their ability to construct and develop the contents of the article. In order to make writing education a practical competency for college students, theoretical lectures are important, but it is necessary to give enough time and opportunity to write in practice, and to develop customized practical writing. Also, it is necessary to make writing class that students can participate through various teaching methods, and to make writing ability lead to practical competence even after graduation through the method of university graduation certification requirements. This study is meaningful in that it can seek the direction of university writing education through the recognition of college students related to writing.